Tax Law

Taxes have an increasingly essential impact on making business decisions. Our experienced Tax Law Team provides assistance in all taxation areas within the taxation context both internally and in European Union, as well as internationally. We advise clients in questions regarding income tax, VAT, social tax, excise tax and other taxes and fees.  

LEXTAL provides:

  • Representation in daily communication with the Tax and Customs Board
  • Representation in fiscal and audit control
  • Applying for preliminary rulings, applying for tax payment in installments
  • Representation in court
  • Internal and international planning of taxes
  • Mapping the tax risks of the enterprise and development of tax strategy
  • Finding a tax efficient solution regarding transactions
  • Optimization of tax risks for the persons who enter and leave market
  • Solving tax matters related to mergers, acquisitions and reorganizations
  • In cooperation with penal law team, protection in case of tax offenses and misdemeanors.

In order to provide the best professional service, we work with several other law firms and audit firms. LEXTAL is a member of the Estonian Taxpayers Association and the International Fiscal Association `s (IFA, IFA-Estonia).

Our tax practice offers broad expertise in all aspects of business taxation, including mergers, acquisitions, corporate restructuring, joint ventures, international tax planning, property taxation and investment.

LEXTAL tax experts are highly experienced and well-regarded. They seek to provide tax effective solutions, which are commercially workable in a transactional context, including, in particular, tax structures for cross-border transactions.

We consult our clients and provide legal advice on:

  • Corporate income tax
  • Customs duties
  • Excise tax
  • Gambling and lottery tax
  • Mandatory social insurance contributions
  • Personal income tax
  • Real estate tax
  • Tax on natural resources
  • Value-added tax
  • International tax conventions
  • Special taxation regimes (free economic zones, offshore, etc.).

LEXTAL lawyers have handled one of the biggest successful tax disputes with Estonian Tax authorities.

References to some earlier tax disputes (in Estonian only):

Representing Philip Morris Eesti OÜ in a VAT dispute (furnishing the concept of the location of service usage in VAT law): link

Representing Kadarbiku Köögivili OÜ in a dispute of excise duty on packaging, which included the dispute regarding the conflict of excise duty on packaging law with the Constitution: link

Representing the shareholders of telecommunication group Levicom in a precedent substance-over-form dispute: link 1 and link 2

Representation in a tax related misdemeanor matter (alleged unsatisfactory arrangement of accounting): link

Representation of OÜ T.R.E.C. in VAT dispute. The main question of the dispute was, whether apartments acquired by the buyer constituted as an enterprise, in which case the buyer would not have the right to deduct input-VAT: link

Tax Law Department presentation (PDF)